> ## Documentation Index
> Fetch the complete documentation index at: https://docs.chift.eu/llms.txt
> Use this file to discover all available pages before exploring further.

# Journal entries

### Definition

A **journal entry** (also known as a **GL entry** in Anglo-Saxon accounting systems) is the lowest-level accounting record of a business transaction.\
It always contains at least two lines and must balance: the total debits equal the total credits.\
This principle is universal across all accounting models and forms the foundation of (double-entry) bookkeeping.

### Purpose

* Serves as the **base unit of accounting**: every transaction ultimately results in one or more journal entries.
* Provides full flexibility: any transaction can be recorded here, from simple payments to complex adjustments.
* While journal entries can always be used, the API also exposes **specialized entry endpoints** (e.g. Financial Entries, Sales/Purchase Entries) that simplify common use cases by exposing only the relevant fields.

### Structure

Each journal entry includes:

* **Date** of transaction
* **Reference/description**
* **Journal identifier** (the journal where the entry is recorded)
* **Lines** (minimum two: each line is a debit or credit on a ledger account, and all lines must balance)
* Optional links to **source documents** (e.g. invoice, bank statement)

### Relationships

* Recorded inside a specific **journal** (and therefore linked to a bookyear via the journal).
* References **ledger accounts** through debit and credit lines.
* Can be generated automatically from higher-level abstractions such as **invoices** or **financial entries**.
* Specialized entry types (sales, purchase, financial) are simplified versions of journal entries.

### Endpoints

| Method | Endpoint                                                                                                                         | Description                                       |
| ------ | -------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------- |
| POST   | [Create Journal Entry](/api-reference/endpoints/accounting/create-journal-entry)                                                 | Create a journal entry                            |
| POST   | [Create a Financial Entry](/api-reference/endpoints/accounting/create-a-financial-entry)                                         | Create a simplified financial entry               |
| GET    | [Get Journal Entries](/api-reference/endpoints/accounting/get-journal-entries)                                                   | List all journal entries                          |
| GET    | [Get Journal Entries (Multiple Analytic Plans)](/api-reference/endpoints/accounting/get-journal-entries-multiple-analytic-plans) | List journal entries with multiple analytic plans |
| GET    | [Get One Journal Entry](/api-reference/endpoints/accounting/get-one-journal-entry)                                               | Retrieve a specific journal entry                 |
| POST   | [Match Entries](/api-reference/endpoints/accounting/match-entries)                                                               | Match journal entries for reconciliation          |

### See also

* [working with accounts in journal entries](/developer-guides/api-guides/accounting/accounts-je)